7 Cash 101 8,000 Fees Income 106 Received cash from client 8 Accounts Payable 107 10,000 Cash 101 Paid partial amount for Furnitures and Equipment 10 Accounts Receivable - P.Paloma 102 6,500 Fees Income 106 Sent a bill to P. Paloma for fees 107 11 Accounts Payable - Nursery Supplies 101 60,000 Cash Paid full payment for nursery supplies